Internal Revenue Service Rules and Regulations
- Temporary Regulations Section 1.42-1T: Limitation on Low-Income Housing Credit Allowed with Respect to Qualified Low-Income Buildings Receiving Housing Credit Allocations From a State or Local Housing Credit Agency
- Final Regulations Section 1.42-2: Waiver of Requirement that an Existing Building Eligible for the Low-Income Housing Credit was Last Placed in Service More Than 10 Years Prior to Acquisition by the Taxpayer
- Final Regulations Section 1.42-3: Treatment of Buildings Financed with Proceeds From a Loan Under an Affordable Housing Program Established Pursuant to Section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA)
- Final Regulations Section 1.42-4: Application of Not-For-Profit Rules of Section 183 to Low-Income Housing Credit Activities
- Final Regulations Section 1.42-5: Monitoring Compliance with Low-Income Housing Credit Requirements, Final Regulations
- Passive Activity Loss Limitations - Developer Rule, Final and Temporary Regulations, Section 1.469-0, 1.469-2, and 1.469-2T: Monitoring Compliance with Low-Income Housing Credit Requirements
- Final Rule, 7 CFR Parts 1924, 1930, and 1944: FmHA Cost Containment and Vulnerability
- Final Regulations Section 1.42-13: Rules Necessary and Appropriate; Housing Credit Agencies' Correction of Administrative Errors and Omissions
- Final Regulations Section 1.42-6: Buildings Qualifying for Carryover Allocations
- Final Regulations Section 1.42-8: Election of Appropriate Percentage Month
- Final Regulations Section 1.42-9: For Use by the General Public
- Final Regulations Section 1.42-10: Utility Allowances
- Final Reguations Section 1.42-11: Provision of Services
- Final Regulations, Section 1.42-12: Effective Dates and Transitional Rules
- Final Regulations, Section 1.42-14: Allocation Rules for Post-1989 State Housing Credit Ceiling Amounts
- Final Regulations, Section 1.42-15: Available Unit Rule
- Final Regulations, Section 1.42-16: Eligible Basis Reduced By Federal Grants
- Final Regulations, Section 1.42-17: Qualified Allocation Plan
- Final Regulations, Section 1.42-18: Qualified Contracts